2010 (3) TMI 1181 - HC - VAT and Sales Tax

Summary

Issues involved: Constitutional validity of Rule 3(2)(c) of the Karnataka Valued Added Tax Rules, 2003 and other Rules challenged in the writ petition.

The judgment by B.V. Nagarathna of the Karnataka High Court states that the appeals were heard and disposed of finally, challenging the order of the learned Single judge in W.P. No. 2692 to 2721/2010 dated 15.02.2010. The senior Counsel for the appellant suggested following the decision of a Divisions Bench that remanded similar matters to the Assessing Officer, indicating that the issue of constitutional validity would not be pressed in the Writ appeals. On the other hand, the Govt. Pleader proposed that if a remand is made to the Assessing Officer based on merits, following a previous decision of the Bench, the issue could be reconsidered without delving into the constitutional validity aspect.

Considering the arguments presented, the High Court remanded the matter to the Assessing Officer to reevaluate the issue concerning the discount provided after the invoice issuance, leading to a reduction in turnover. The assessee was granted the liberty to submit all relevant documents, and the Assessing Officer was directed to review the entire matter in line with the provisions and observations from the previous decision, ultimately issuing fresh orders in compliance with the law. As a result, the writ appeals were disposed of accordingly.